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V1118-23 ·4 May 2023 ·consulta-vinculante Medium impact
Tax

VAT liability on the acquisition and transfer of machinery by a local authority

A local authority has requested a ruling regarding VAT liability on the purchase of machinery and its subsequent transfer (either free of charge or via lease) to a new contractor for waste collection services. The DGT has determined that both the purchase and the lease are subject to VAT, whereas a free-of-charge transfer may be exempt from VAT if it is classified as an administrative concession.

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2023-05-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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